Taxes
4 June 2019

Major changes to tax procedure rules ahead

The Ministry of Finance has released for intra-departmental comments an extensive amendment to the Tax Procedure Code. Its impressive 130 points will affect many old ways. For instance, the ministry proposes to change the system of charging interest…

Taxes
4 June 2019

2019 VAT amendment: treatment of meal vouchers

In the March issue of Tax and Legal Update, we looked into whether meal vouchers meet the definition of a voucher for VAT purposes. The question of how to treat meal vouchers following the implementation of the Vouchers Directive in the amended VAT…

Taxes
7 May 2019

Quick fixes to introduce significant changes in 2020

A draft amendment to the VAT Act for 2020 introduces significant changes for consignment stock arrangements and intra-community transactions with goods. These quick fixes are aimed at harmonising the rules for the delivery of goods among the EU…

Taxes
2 April 2019

2019 amendment to VAT Act: summary of major changes, vol. 2

Over the last year, in our Tax and Legal Update, we have discussed the changes to VAT that are part of the 2019 tax package many times. The final version of the amendment is on the table now, giving us the chance to summarise the major changes and…

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